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2 Contents Introduction Inleiding 3 Introduction 4 Tilburg University Faculty of Economics and Business Administration Department of Accountancy 7 Accountancy en Management Control In het kort Kenmerken Programma Carrièremogelijkheden Toelating 13 Accounting At a Glance Characteristics Programme Career Opportunities Admission Requirements 19 Tuition Fee 20 Application Procedures 21 More Information The Faculty of Economics and Business Administration of Tilburg University offers two Master of Science programmes in the field of Accountancy: MSc in Accountancy en Management Control and the MSc in Accounting. Furthermore, there is a two-year Research Master programme (MPhil) in Business (Accounting Track) offered by CentER, the faculty s Graduate School. In this brochure, you will find a description of the MSc programmes in Accountancy en Management Control and in Accounting. The MSc programme in Accountancy en Management Control is taught in Dutch, and is therefore described in Dutch in this brochure. The MSc programme in Accounting is taught completely in English, and is described in English. Separate brochures of the other master s programmes of the Faculty of Economics and Business Administration are available. For international students there is an additional brochure about application procedures and the services of the International Affairs Office.* We are looking forward to receiving your application for the next academic year and welcoming you to Tilburg University. * For students with a Dutch professional bachelor's degree (hbo) there is a supplemental guide 'Opleidingen na hbo'. Additional copies of this and other brochures are available; please sent an to De Faculteit Economie en Bedrijfswetenschappen van de Universiteit van Tilburg biedt twee masteropleidingen aan op het gebied van Accountancy: de MSc in Accountancy en Management Control en MSc in Accounting. Daarnaast is er een tweejarige onderzoeksmaster (MPhil) in Business (Accounting Track) die wordt verzorgd vanuit CentER, de onderzoeksschool van de faculteit. In deze brochure vind je een beschrijving van de MSc in Accountancy en Management Control en van de MSc in Accounting. De master Accountancy en Management Control wordt in het Nederlands verzorgd en is daarom in het Nederlands beschreven in deze brochure. De master in Accounting wordt geheel in het Engels verzorgd en is in het Engels beschreven. Er zijn ook brochures beschikbaar van de andere masteropleidingen van de Faculteit Economie en Bedrijfswetenschappen. Voor internationale studenten is er een aanvullende brochure over de service van het Bureau Internationalisering van de faculteit. Voor studenten met een hbo-bachelor is er de aanvullende gids Opleidingen na hbo waarin de premasters staan beschreven.** We ontvangen graag jouw aanmelding voor het volgende academische jaar en hopen je te kunnen verwelkomen op de Universiteit van Tilburg. ** Extra exmplaren van deze en andere brochures kun je per aanvragen: This brochure was prepared with great care. However, Tilburg University reserves the right to change without notice any programmes, policies, requirements or regulations published in this brochure. Deze brochure is met zorgvuldigheid samengesteld. De Universiteit van Tilburg behoudt zich echter het recht voor om zonder bericht programma s, beleid, eisen of regelingen die zijn gepubliceerd in deze brochure te wijzigen. 3 Faculty of Economics and Business Administration UVT-1-11.indd :10:57

3 Tilburg University Faculty of Economics and Business Administration Universiteit van Tilburg Faculteit Economie en Bedrijfswetenschappen Tilburg University is an internationally oriented, fully accredited, top university in the Netherlands. It is well known for its high standards in education and scientifi c research as well as its excellent support facilities. In yearly rankings, Tilburg University has taken a leading position for many years now. Since 1927, Tilburg University has expanded its horizons and has grown into a university with six faculties and an Executive Business School (TIAS, Executive MBA). Specialised in the Social Sciences and the Humanities, Tilburg University belongs to Europe s top in business, economics and law. Its 1,700 staff members provide liberal education for 11,000 students in the disciplines of Arts, Economics and Business Administration, Law, Philosophy, Social and Behavioural Sciences, and Theology. All study programmes have achieved accreditation by the Dutch Flemish Validation Council (NVAO). The research programmes offered by CentER Graduate School (part of the Faculty of Economics and Business Administration) have also been accredited by the Royal Netherlands Academy of Arts and Sciences. Additionally, the business programmes have achieved accreditation by AACSB International. All represent hallmarks of excellence that make it possible for Tilburg University to compete not only with European Universities, but also with some of the best Universities in the world. Tilburg University invites you to take part in a challenging student life in a truly international setting. The university has 180 partner universities on all fi ve continents. You can enjoy interactive teaching in small groups, including case studies and teamwork. You will have access to all campus facilities such as wireless internet, a high-tech library, a language centre and internet cafes. The compact campus set-up offers you the opportunity to meet professors, researchers, lecturers and students of different backgrounds and nationalities. De Universiteit van Tilburg is een internationaal georiënteerde, volledig geaccrediteerde topuniversiteit. De universiteit staat zeer bekend om haar hoge kwaliteit in onderwijs en onderzoek en de uitstekende ondersteunende faciliteiten. In jaarlijkse rankingslijstjes staat de Universiteit van Tilburg al jaren bovenaan. Sinds 1927 is de Universiteit van Tilburg uitgegroeid tot een universiteit met zes faculteiten en een Executive Business School (TIAS, Executive MBA). De universiteit is gespecialiseerd in de mens- en maatschappijwetenschappen en behoort tot de top in Europa op het gebied van bedrijfswetenschappen, economie en recht. De 1700 medewerkers verzorgen onderwijs voor zo`n studenten in de richtingen Economie en Bedrijfswetenschappen, Communicatie en Cultuur, Filosofi e, Rechten, Sociale wetenschappen en Theologie. Alle onderwijsprogramma s zijn geaccrediteerd door de Nederlands- Vlaamse Accreditatie Organisatie (NVAO). Daarnaast is de CentER Graduate School (onderdeel van de Faculteit Economie en Bedrijfswetenschappen) geaccrediteerd door de KNAW. De business programma s dragen het keurmerk van AACSB International. Dit alles bevestigt de kwaliteit van de universiteit en maakt het mogelijk om niet alleen de strijd aan te gaan met de Europese universiteiten, maar ook met enkele van de beste universiteiten in de wereld. De Universiteit van Tilburg nodigt je uit om deel te nemen aan een uitdagend studentenleven in een internationale omgeving. De universiteit heeft 180 partner universiteiten op alle vijf de continenten. Je volgt interactieve colleges in kleine groepen met cases en groepsopdrachten. Daarbij heb je toegang tot alle campus faciliteiten zoals wireless internet, een high-tech bibliotheek, een talencentrum en internetcafés. De compacte campus geeft je de mogelijkheid hoogleraren, onderzoekers, docenten en studenten te ontmoeten met verschillende achtergronden en nationaliteiten. The Faculty of Economics and Business Administration is Tilburg University s largest Faculty and the most prestigious one in the Netherlands. The Faculty enjoys high rankings for its excellent quality in education and research, for example, it is the current number one economics research institute in Europe and the number three business research institute. With about 500 staff members, the Faculty of Economics and Business Administration offers 32 undergraduate and graduate programmes in the fields of Economics and Business to approximately 5000 students. Education and research are provided by the Faculty s departments: Accountancy, Econometrics and Operations Research, Economics, Finance, Fiscal Economics, Information Systems and Management, Marketing, and Organization and Strategy. Both master s programmes in Accountancy en Management Control and in Accounting are based on the scientific research of the department of Accountancy. Degree Programmes Undergraduate Programmes Graduate Programmes 8 BSc Programmes 17 MSc Programmes 2 MPhil Programmes 2 Post-graduate Programmes 3 PhD Programmes De Faculteit Economie en Bedrijfswetenschappen is de grootste faculteit van de Universiteit van Tilburg en de meest prestigieuze faculteit in Nederland. De faculteit staat hoog in de rankings vanwege haar uitstekende kwaliteit in onderwijs en onderzoek en is de huidige nummer 1 in Europa op het gebied van economisch onderzoek en de nummer 3 in bedrijfswetenschappelijk onderzoek. Met ongeveer 500 medewerkers verzorgt de faculteit 32 opleidingen aan ongeveer 5000 studenten. Onderwijs en onderzoek worden verzorgd vanuit de departementen van de faculteit: Accountancy, Econometrie en Operations Research, Economie, Finance, Fiscale Economie, Informatiekunde, Marketing, en Organisatie en Strategie. De masters Accountancy en Management Control en Accounting zijn beide gebaseerd op het wetenschappelijk onderzoek van het departement Accountancy. Rankings The Faculty of Economics and Business Administration is consistently ranked in the top best universities in Europe. Some of the most recent rankings: - Number one in Economics research in Europe (Journal of the European Economic Association, 2003) - Number three in Economics research in Europe ( 2006) - Number three in Business research in Europe (University of Texas at Dallas, 2005) Faculty of Economics and Business Administration 4 5 Faculty of Economics and Business Administration UVT-1-11.indd :11:17

4 Department of Accountancy Departement Accountancy Accountancy is gathering and using information about the planning, control, and performance of an economic entity. Research by the department of Accountancy at Tilburg University spans a range of topics almost as broad as that defi nition. Department members are exploring how firms use accounting for performance measurement and performance management purposes, how market agents use accounting information in capital markets, the manner in which fi rms respond to tax rules, and the economic role of auditors. An external committee evaluated the research of the department and concluded it to be in a leading position in the Netherlands. In this evaluation, the department also scored very high on international signifi cance and quality. The department of Accountancy offers three master s programmes: MSc in Accountancy en Management Control (in Dutch), MSc in Accounting, and a Research Master (MPhil) in Business, Accounting Track. Additionally, the department offers a postgraduate programme in Auditing. Accountancy is het verzamelen en het gebruik van informatie over de planning, beheersing en presentatie van een bedrijf of organisatie. Onderzoek van het departement Accountancy op de Universiteit van Tilburg omvat een hoeveelheid onderwerpen die bijna zo breed is als de bovenstaande definitie. De medewerkers van het departement onderzoeken hoe bedrijven accounting gebruiken voor prestatie - beoor delings- en prestatiemanagementdoeleinden, hoe marktpartijen accountinginformatie gebruiken op vermogensmarkten, de manier waarop bedrijven reageren op belastingregels en de economische rol van openbaar accountants. Het onderzoek van het departement is door een externe commissie geëvalueerd. Deze commissie concludeerde dat de groep zich in een leidende positie bevond in Nederland. Verder scoorde het departement in deze evaluatie zeer hoog op internationale betekenis en kwaliteit. Het departement Accountancy verzorgt drie masters: MSc in Accountancy en Management Control, MSc in Accounting (in het Engels) en de Onderzoeksmaster (MPhil) in Business, Accounting Track (in het Engels). Het departement verzorgt daarnaast de postdoctorale opleiding tot Registeraccountant (RA). Accountancy en Management Control Faculty of Economics and Business Administration 6 UVT-1-11.indd :11:31

8 Accounting Case At a Glance Name Accounting Croho* Duration 1-year master s programme Type full-time Title Master of Science Education On-campus only (no distance learning), Lectures Language of Instruction English Exams Written exams, papers Best Preperatory Bachelor Business Administration Core Courses Advanced Financial Accounting Accounting Theory Management Control Advanced Management Accounting Career Opportunities Controller, Financial Manager, (assistant) Accountant for firms, banks and consulting agencies, PhD track Start September Information Day 23 November 2006 and 22 February 2007 More information * Registration Code for Dutch students to register with the IB-Group. Characteristics The MSc in Accounting offers an in-depth and scientific understanding of the theory of External Financial Reporting (Financial Accounting) and Internal Financial Reporting (Management Accounting). This programme provides you with advanced knowledge about the roles Financial Accounting and Management Accounting play both in decision-making about companies, and in decision-making and management control within companies. Core advanced accounting courses are supplemented by electives from related fields of Finance and Organisation. Is this the right programme for me? If you want to pursue an international career as a financial specialist, then this is certainly the perfect choice for you. The programme is also ideal for students who are interested in a job with financial institutions like banks, insurance companies or other investors. In addition, the MSc in Accounting offers a solid foundation to grow into general management positions. Professionals in external and internal financial reporting Information for decision-making and decision-control There are many obstacles for the successful implementation of new accounting systems. One of these obstacles is that these systems are used to serve the decision-control needs of top management, while at the same time they support the decision-making needs of lower level managers. When the accounting system is used for decision control, innovation creates the potential for wealth effects for managers who have to work with better information. For, in case of high information asymmetries between top and lower management, lower managers have opportunities to maintain their information advantage. This prompts managers whose wealth will be negatively affected, to resist accounting innovation. For example, when decision rights are not delegated but centralised to top management, the potential for resistance can increase in two ways. First, managers cannot ensure that their subunits are able to adapt to the new signals provided by accounting innovations. Second, subunit managers are prevented from becoming involved in the design of these systems. This has consequences on organisational outcomes when subunit managers resist accounting innovations. In a recent study, Bouwens and Abernethy investigated whether decentralisation plays a role in accounting innovation acceptance; it turns out that managers with low levels of decision rights are less likely to support new accounting systems. Programme The programme consists of 60 Credits (ECTS), equivalent to 1680 hours of study, offered over two semesters. The fi rst semester starts in September, with exams in December and January. The second semester runs from February to June, but is divided in two. From February to April, you will take the two courses. From April on, you will be able to focus on your Master s thesis. Semester 1 ECTS Advanced Financial Accounting 6 Advanced Management Accounting 6 International Financial Reporting and Analysis 6 Management Control 6 1 elective: 6 - Investment Analysis - Corporate Valuation - Strategic Management Semester 2 ECTS Accounting Theory 6 1 elective: 6 - Financial Analysis and Investor Behaviour - Accountantscontrole en Administratieve Organisatie (in Dutch) Master s thesis 18 total 60 This programme is provisional. Please refer to the electronic study guide fot the latest updates: Faculty of Economics and Business Administration Faculty of Economics and Business Administration UVT-1-11.indd :12:35

9 Interview Interview Advanced Financial Accounting Career Opportunities Interview This course pays specific attention to the introduction of International After completing this master s programme, you may start your Financial Reporting Standards (IFRS) in Europe and elsewhere. Topics professional career as an accounting specialist in accounting or include business combinations, intangible assets, consolidation of management control positions in companies, with a consultancy firm, group companies, employee benefits, financial instruments and hedging, but also in financial analysis in banks, insurance companies or other market based valuation concepts and impairment issues. In addition, institutional investors. More specifically, in positions such as controller, a reconciliation will be made between US-GAAP and IFRS-reporting. Prof.Dr. Willem Buijink accountant, financial manager and financial analyst. Prof. Dr. Philip Joos Throughout the course reference will be made to the financial reports of Nokia as an illustration. Accounting Theory This course provides an introduction to analytical and empirical Professor of Accounting, Vice-dean Education of the Faculty of Economics and Business Administration (Tilburg University) and Chair of Standing Scientific Committee of the European Accounting Association (EAA). What determines the quality of reported earnings Admission Requirements In order to have direct access to the master s programme in Accounting, you need a bachelor s degree in Business Administration, International Business or Business Studies including the courses Professor of Financial Accounting I cannot emphasize enough the importance of ethical behavior in financial reporting knowledge that uses economic theory to understand the existence Intermediate Management Accounting and either Intermediate "Accounting Theory is a new course in which we discuss the academic and use of accruals (and deferrals) based on Financial Accounting. The master s programme in Accounting is a specialised programme Financial Accounting or Comparative Accounting. Students with a financial accounting literature. We discuss issues, such as why we have The quality of financial reporting, the central theme in this course, for a professional career in the areas of (international) Management bachelor s degree in Information Management including the courses regulation, why we need enforcement, how stock markets react to plays an important role in the functioning of capital markets. Using Control and Financial Analysis. It is aimed at students who want a Finance 2, Accounting 2, Intermediate Financial Accounting and earnings releases, how managers should be compensated, how accounting economic theory, you will learn how behaviour of standard setters, solid grounding in both Financial Accounting and Management Intermediate Management Accounting also have direct access. information helps in decision making. We encourage active class firm managers, and auditors can affect the quality of financial reporting. Accounting and who do not necessarily want to specialise to become participation, student presence and discuss recent academic papers. a Register accountant (certified accountant, RA) or controller (RC) in the Recently we saw the corporate scandals where CEOs commit fraud and/or Advanced Management Accounting Netherlands (those students should do the Master of Accountancy and violate the accounting rules (Enron). They financed their lavish lifestyle The central feature of the course is using accounting, as opposed to Management Control). Advanced Financial Accounting and Management with the millions they looted from their companies. Instead of maximizing doing accounting, from a managerial perspective. Accounting is a Accounting are both important courses in this programme. The content shareholders firm value, they maximized their own wealth. As a result, highly useful, sophisticated and adaptable resource at the disposal of of these courses builds as much as possible on current regulatory investors trust, in the capital markets as an efficient capital allocation the professional manager. The research discussed in this course helps initiatives in these areas and on current accounting research. mechanism and financial reporting, was broken. Governments around the you to develop a critical attitude towards choices that managers make. For instance, one of my own research topics is the quality of corporate world rushed to implement new corporate governance codes. You will be able to evaluate proposed innovations in managerial earnings. As you know, earnings is central in company financial I believe strong enforcement is a necessary condition to have a high accounting practices in terms of their expected benefits, fit with the statements. Knowledge about what determines the quality of the quality reporting system and efficient capital markets. Heavy sentences for organisational design and incentive compatibility. reported earnings number is very important for regulators, for students fraudulent CEOs are a clear public signal and might prevent other CEOs in and hence as a research topic. to do the same. An active Securities Exchange Commission, with real For more information about the programme and the courses, please powers to investigate reporting irregularities, is a key building block in a refer to the electronic study guide on our web pages at capital market, and is also the key to success in the implementation of the new International Financial Reporting Standards. I cannot emphasize enough the importance of ethical behavior in financial reporting. Faculty of Economics and Business Administration Faculty of Economics and Business Administration UVT-1-11.indd :12:54

11 Application Procedures More Information Toelatingsprocedure Meer informatie There are different application procedures for students with a Dutch bachelor s degree and with a non-dutch bachelor s degree. Do you have a bachelor s degree from Tilburg University or any other Dutch University? See the web pages on Er zijn verschillende procedures voor studenten met een Nederlands bachlordiploma en studenten met een niet-nederlands bachelordiploma. Heb je een bachelordiploma van de Universiteit van Tilburg of een andere Nederlandse Universiteit? Kijk op de website Once you have read this brochure, you may still have some questions that cannot be answered within the scope of this brochure. If that is the case, please check our website or send an to A professional team of academic advisors, who are committed to helping you make the right study choices, handles all incoming s. So please feel free to contact them. Na het lezen van deze brochure kan het zijn dat je nog vragen hebt. Neem dan een kijkje op onze website of stuur een naar Een team van studieadviseurs behandelt de s. Zij helpen je graag met het maken van de juiste studiekeuze. Do you have a non-dutch bachelor s degree? See the web pages on See the International Student Services brochure for information about application procedures and the services of the International Affairs Office Heb je een niet-nederlands bachelordiploma? Kijk op de website Kijk in de brochure International Student Services voor informatie over de toelatingsprocedure en de services van het International Affairs Office Website More information about the master s programmes and courses of Tilburg University can be found on the website: Website Meer informatie over de masteropleidingen en cursussen van de Universiteit van Tilburg is te vinden op internet: Do you have a Dutch Professional bachelor s degree (hbo)? See the web pages on See the guide Opleidingen na hbo Rent 220 Heb je een Nederlands hbo bachelordiploma? Kijk op de website Kijk in de gids Opleidingen na hbo There is a special website for students with a non-dutch Bachelor s degree: Er is een speciale website voor studenten met een niet-nederlands bachelordiploma: Faculty of Economics and Business Administration Faculty of Economics and Business Administration UVT-1-11.indd :13:32

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